Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
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